1031 Exchange FAQ - WHAT PROPERTY DOES NOT QUALIFY FOR 1031 EXCHANGE

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What property does not qualify for 1031 Exchange?

Often, when discussing 1031 Exchange Qualified Properties, it is better to discuss properties that DO NOT qualify for 1031 Exchange treatment.
This is important because if you transfer property that does not qualify for 1031 Exchange it will be treated as a regular sale of the property and subject to capital gains.

The following types of property are excluded from nontaxable 1031 Exchange treatment or you cannot 1031 Exchange the following:


Property held for personal use such as your primary residence.
Dealer property or stock in trade and property held primarily for sale such as inventories and real estate held by dealers.
Stocks, bonds, notes, or other securities or evidences of indebtedness such as accounts receivable.
Partnership interests.
Notes
Choses in action.
Certificates of trust or beneficial interest


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